Land transport services of Goods
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
108
Group 99651
Land transport services of Goods
109
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110
996512
Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the
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oad of petroleum products (crude oil, natural gas and refined petroleum products) in special tank trucks;
ii. transportation by road of other bulk liquids or gases in special tank trucks;
iii. transportation by road of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
iv. transportation by road of goods in man- or animal-drawn vehicles; household/office goods and furniture removal services;
v. ancillary services, such as packing and carrying and in-house moving;
vi. transportation of letters and parcels by any mode of land transport, other than railway, on behalf of postal and courier services;
vii. transportation by road of dry bulk go
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cars; transportation by railway of petroleum products (crude oil, natural gas and refined petroleum products) in special tank cars;
ii. transportation by railway of other bulk liquids or gases in special tank cars;
iii. transportation by railway of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
iv. transportation of letters and parcels by railway on behalf of postal and courier services; transportation by railway of dry bulk goods such as cereals, flours, cement, sand, coal etc.;
v. transportation by railway of live animals; transportation by railway of cars, trucks and truck trailers; vi. transportation by railway of other goods n.e.c.
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